Investment & Other Income
Interest, dividends and realized investment return on operating reserves and any endowment, plus miscellaneous income not classified elsewhere. Kept small by design; a material balance here usually means the organisation holds an endowment that deserves its own reporting. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_investment_other_income
Type: Currency
Domain: Finance
Definition
Interest, dividends and realized investment return on operating reserves and any endowment, plus miscellaneous income not classified elsewhere. Kept small by design; a material balance here usually means the organisation holds an endowment that deserves its own reporting.
Formula
Interest, dividends and realized investment return recognized in the period, plus other income not classified in a named line.Why it matters
Distinguishes result driven by the mission from result driven by the markets — a board should never read the two as the same thing.
How to interpret
If this line is what moved the change in net assets, say so explicitly in the narrative; operations did not improve.
Related KPIs
finance.np_total_support_revenuefinance.np_change_in_net_assets
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-205 (statement of activities) — published 2016-08-01.
Why does this cite FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities? Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Pre-Seed | Core |
| Seed | Core |
| Series A | Core |
| Series B | Core |
| Series C+ | Core |
| Public | Core |
Suggested for stages: Pre-Seed, Seed, Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/np_investment_other_income.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Individual Contributions
Unconditional gifts from individual donors recognized in the period — annual-fund giving, major gifts, recurring donors, and bequests received. The contributed-support line a nonprofit board reads first, because it is the revenue the organisation controls rather than one a funder awards. Recognized when the promise is unconditional, not when the cash arrives. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Management & General
Expense of governing and administering the organisation in the period — executive time not attributable to a programme, finance and HR, audit, insurance, board governance and general occupancy. The second FASB functional class. Persistently understating it is the best-known distortion in nonprofit reporting: real organisations need real administration. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.